COHO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
COHO
Largest movements
- Tangible fixed assets -€24,006
down €24,006 (-8.7%), from €277,426 to €253,420
- Debts after one year -€23,167
down €23,167 (-12.9%), from €179,612 to €156,445
- Current portion of long-term debt -€16,741
down €16,741 (-12.3%), from €136,408 to €119,667
- Profit (loss) carried forward +€11,149
up €11,149 (+17.3%), from -€64,291 to -€53,142
- Financial charges -€1,468
down €1,468 (-13.1%), from €11,192 to €9,724
- Gross operating margin +€608
up €608 (+1.3%), from €47,810 to €48,418
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,026 | €272,514 | -€25,511 | -8.6% |
| Fixed assets | 21/28 | €277,426 | €253,420 | -€24,006 | -8.7% |
| Tangible fixed assets | 22/27 | €277,426 | €253,420 | -€24,006 | -8.7% |
| Land and buildings | 22 | €277,426 | €253,420 | -€24,006 | -8.7% |
| Current assets | 29/58 | €20,599 | €19,094 | -€1,505 | -7.3% |
| Amounts receivable within one year | 40/41 | €8,010 | €6,482 | -€1,528 | -19.1% |
| Trade receivables | 40 | €8,010 | €6,482 | -€1,528 | -19.1% |
| Cash at bank and in hand | 54/58 | €11,790 | €11,773 | -€18 | -0.1% |
| Deferred charges and accrued income | 490/1 | €800 | €840 | +€40 | +5.0% |
| Total equity and liabilities | 10/49 | €298,026 | €272,514 | -€25,511 | -8.6% |
| Equity | 10/15 | -€44,291 | -€33,142 | +€11,149 | +25.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,291 | -€53,142 | +€11,149 | +17.3% |
| Amounts payable | 17/49 | €342,316 | €305,656 | -€36,660 | -10.7% |
| Amounts payable after more than one year | 17 | €179,612 | €156,445 | -€23,167 | -12.9% |
| Financial debts | 170/4 | €179,612 | €156,445 | -€23,167 | -12.9% |
| Amounts payable within one year | 42/48 | €158,444 | €144,826 | -€13,618 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €136,408 | €119,667 | -€16,741 | -12.3% |
| Trade debts | 44 | €2,819 | €3,031 | +€213 | +7.6% |
| Suppliers | 440/4 | €2,819 | €3,031 | +€213 | +7.6% |
| Taxes, remuneration and social security | 45 | €1,048 | €987 | -€61 | -5.8% |
| Taxes | 450/3 | €1,048 | €987 | -€61 | -5.8% |
| Other amounts payable | 47/48 | €18,170 | €21,141 | +€2,971 | +16.4% |
| Accrued charges and deferred income | 492/3 | €4,261 | €4,385 | +€125 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,006 | €24,006 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,443 | €3,539 | +€95 | +2.8% |
| Gross operating margin | 9900 | €47,810 | €48,418 | +€608 | +1.3% |
| Operating profit (loss) | 9901 | €20,360 | €20,873 | +€513 | +2.5% |
| Financial charges | 65/66B | €11,192 | €9,724 | -€1,468 | -13.1% |
| Recurring financial charges | 65 | €11,192 | €9,724 | -€1,468 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €9,168 | €11,149 | +€1,981 | +21.6% |
| Profit (loss) for the period | 9904 | €9,168 | €11,149 | +€1,981 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,168 | €11,149 | +€1,981 | +21.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.